[Congressional Record Volume 168, Number 133 (Saturday, August 6, 2022)]
[Senate]
[Pages S4343-S4344]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

  SA 5443. Mr. KENNEDY submitted an amendment intended to be proposed 
by him to the bill H.R. 5376, to provide for reconciliation pursuant to 
title II of S. Con. Res. 14; which was ordered to lie on the table; as 
follows:

       At the appropriate place, insert the following:

     SEC. ___. BRINGING IRS EMPLOYEES BACK TO THE OFFICE.

       (a) In General.--Notwithstanding any other law, in the case 
     of an applicable employee, such employee shall not be 
     authorized to telework during the period--
       (1) beginning on the date that is 5 business days after the 
     date of enactment of this Act, and
       (2) ending on the date on which the Commissioner of 
     Internal Revenue certifies that

[[Page S4344]]

     the processing backlog with respect to income tax returns for 
     taxable year 2020 has been eliminated.
       (b) Definitions.--In this section--
       (1) Applicable employee.--The term ``applicable employee'' 
     means an employee of the Internal Revenue Service who, as of 
     the date of enactment of this Act, is authorized to telework, 
     on a temporary or permanent basis, pursuant to a policy 
     established by the Commissioner of Internal Revenue in 
     response to the coronavirus disease 2019 (COVID-19).
       (2) Telework.--The term ``telework'' has the same meaning 
     given such term under section 6501(3) of title 5, United 
     States Code.
                                 ______